Council Implementing Decision (EU) 2023/1551 Article 2

Article 2

By way of derogation from Article 232 of Directive 2006/112/EC, Germany is authorised to provide that the use of electronic invoices issued by taxable persons established in the territory of Germany shall not be subject to an acceptance by the recipient established in the territory of Germany.

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Other provisions in Council Implementing Decision (EU) 2023/1551

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 2 of Council Implementing Decision (EU) 2023/1551 (LawPlayer, data as of 2026-07-04)

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